Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 60441 — Lien of Tax
Cal. Rev. & Tax. Code § 60441
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1996-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Notwithstanding Section 60445, the tax, interest, and penalties are a lien upon and have the effect of an execution duly levied against any qualified motor vehicle in which diesel fuel taxable under this part is used and against any personal property of the interstate user.
Citator
Cal. Rev. & Tax. Code § 60441 — Lien of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
Notwithstanding Section 60445, the tax, interest, and penalties are a lien upon and have the effect of an execution duly levied against any qualified motor vehicle in which diesel fuel taxable under this part is used and against any personal property of the interstate user.